1988 (5) TMI 125 - AT - Central Excise

Classification of Radiator Hoses as Motor Vehicle Parts Upheld by Court

The court upheld the Collector of Central Excise (Appeals) order, dismissing the appeal and affirming the classification of Radiator Hoses under the ... Motor vehicle parts Issues: Classification of Radiator Hoses under Central Excises and Salt Act, 1944The judgment concerns the classification of Radiator Hoses manufactured by the respondents under the Central Excises and Salt Act, 1944. The Assistant Collector initially classified the goods under Item No. 16A(3) of the Act, rejecting the claim for classification under the residuary Item No. 68 as unspecified parts or accessories of motor vehicles. The Collector of Central Excise (Appeals) later set aside this order, leading to the current appeal by the Collector of Central Excise, Calcutta.The dispute revolves around the changes in the Central Excise Tariff (CET) after the amendment of Item No. 34A in 1979 by the Finance Act of 1979. The entry was altered to cover specific goods, excluding Radiator Hoses. The core issue is whether Radiator Hoses should be considered mere piping and tubing or identifiable parts of motor vehicles.The judgment analyzes whether Radiator Hoses should be classified as parts of motor vehicles or under a generic category. The respondents argued that the hoses were supplied to motor vehicle manufacturers as original equipment, emphasizing their specific fabrication for motor vehicles. The court considered previous decisions where components specifically manufactured for motor vehicles were classified as motor vehicle parts, supporting the respondents' contention.The court examined the nature of the Radiator Hoses and their intended use in motor vehicles. It noted that the hoses were not just lengths of pipes but were fabricated to fit the contour and configuration required for motor vehicles. Given that Radiator Hoses were not specified under the relevant CET entry, the court concluded that they should be classified under the residuary Item No. 68 as parts of motor vehicles.The judgment references previous cases where components designed for specific use in motor vehicles were classified as motor vehicle parts, reinforcing the decision to classify the Radiator Hoses accordingly. Ultimately, the court upheld the Collector of Central Excise (Appeals) order and dismissed the appeal, affirming the classification of Radiator Hoses under the residuary Item No. 68 of the CET.